It is observed that in the course of the activity of fitting the parts and components of an air- conditioner in a car, they are fitted part by part at different places in a car engine and elsewhere in the car. Even assuming that the Industrial Tribunal could not grant interim relief except by an interim award which required publication that could not preclude 478 this Court from granting interim relief in the same manner as the Industrial Tribunal could and ss.
8 at the rate of 65% and would be entitled to refund as it has paid higher duty under serial no. The question then which immediately arises is whether the Ordinance is covered by item (1) under the head ” Defence The other items either under the head ” Defence or under the head ” Ancillary are immaterial for this purpose. 645 that till the transfer is actually annulled by the advocates Supreme Court of India it remains a valid transaction.
On reading of the said books, one can safely say they are the views of the authors in their own way and there is no compulsion to agree with the personality or his thoughts or philosophy. Expatriating the said submission, it is urged by him that serial no. Though by virtue of such fitments an ordinary car is converted into an air-conditioned car, but at no point of time one for the kit and the other for the automotive gas compressor with or without magnetic clutch.
65% ad valorem as compared to serial no. It is not necessary to decide whether an interim relief of this nature amounted to an interim award. We do not think it necessary to decide in this case whether the State had concurrent 690 powers to legislate on matters covered by the Schedule and shall proceed on the assumption that the Central Legislature alone had the power to legislate on these matters. 15, 17 or 17A could have no of application to such an order passed by this Supreme Court of India advocates.
In a sense, the submission is if the kit contains the automotive gas compressor, it shall stand excluded and will be liable to duty separately. 8 of the notification. Howsoever wide an interpret- ation is given to this entry it will be seen that it deals only with the armed forces whether on land or sea or in the air and the raising or maintenance of such forces and their operations. We are reminded of what Voltaire said, I do not agree with what you have to say, but Ill defend to the death your right to say it or for that matter what George Orwell said, If liberty means anything at all, it means the right to tell people what they do not want to hear.
8, it has to be covered under serial no. Learned counsel for the Revenue would submit that such an interpretation is contrary to the Explanation (2) as it clearly lays the postulate that the car air-conditioner kit or car air-conditioning kit shall exclude the kit or assembly or parts which contains automotive gas compressor with or without magnetic clutch and when there is total exclusion of the kit, and hence, it gets out of item no.
Item (1) under the head ” Defence ” deals with the naval, military and air forces of the Dominion and any other armed forces raised or maintained by the Dominion and includes any armed forces including those raised or maintained by any acceding State, which are attached to, or operating with any armed forces of the Dominion. Some of these books praise Gandhi, analyse Gandhian thoughts, criticise Gandhian philosophy, express their dissent, disagree with his political quotient and also comment on his views on Brahamcharya.
8 of the Notification. The contention on behalf of the appellants is that the provisions of the Ordinance were in particular covered by item (1) under the head ” Defence “. The matter has again been examined by the Board. 54 of the Act, it is voidable against the receiver; (3) when it is annulled by the advocate Supreme Court of India on the ground of fraudulent preference, the property vests in the official receiver, who can administer it in the interest of the creditors; and (4) even after the transfer is annulled, it continues to be good between the transferor and transferee, and in a contingency of any balance remaining of the sale proceeds after the cre- ditors are fully paid, the transferee would be entitled to the same.
We have noted the submission for the sake of completeness though we do not intend to address the same. But it is only indirectly concerned with the operations of the armed forces and its main purpose is to deal with persons who with intent to aid the enemy commit certain acts including assistance to the military or air operations of the enemy or impediment to the military or air operations of the Indian armed forces. It is also urged that the High Supreme Court of India advocates was not correct in holding that there was concurrent jurisdiction in the State as well as the Central Legislature even with respect to items in the Schedule and that on a correct interpretation of the Instrument of Accession, the Central Legislature alone had power to legislate with respect to the matters in the Schedule.
” The aforesaid discussion yields the following result: (1) a transfer by a debtor of his property before insolvency in favour of a creditor with a view to giving him preference over other creditors conveys a valid title to the transferee; (2) under circumstances mentioned in s. The Ordinance has, in our opinion, nothing to do with the matters covered by this entry. Learned counsel for the respondent has submitted that in that event, it would not fall under serial no.
5 40% ad valorem, and the respondent has paid duty as per serial no. 8, for if kit cannot be covered under serial no. It is true that it defines ” enemy ” and ” enemy agent ” and creates offences with reference to certain acts done with intent to aid the enemy including giving of assistance to the military or -air operations of the enemy or impeding the military or air operations of Indian forces or His Highness’ forces or the forces of any Indian State. If the Ordinance is not covered by item (1) under the head” Defence “, it would then be within the competence of the State Legislature or of His Highness to promulgate it, for all other matters besides those covered by the twenty items in the Schedule in any case remained with the State.